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- The unfavourable balance of Profit and Loss account should be #251
- The errors in the books of account are broadly divided into: #252
- Errors which are made while recording transactions in the journal and posting them in the ledger are called: #253
- Errors are classified into the following number of groups: #254
- Goods were purchased from John for $2,000 with no entry made in the purchased book. This is an example of: #255
- When a transaction is wholly or partially recorded incorrectly, it is called: #256
- Salaries of $5,100 were wrongly posted to the salaries account as $1,500. This is an example of: #257
- When a transaction is recorded without due regard to the fundamental principles of accounting, it is an example of: #258
- If no distinction between capital and revenue expenditures is made while a recording transaction, it is: #259
- Inadequate provision for bad and doubtful debts is an example of: #260